6-1.1-46.2-10. Process to claim deduction; compliance information

IN Code § 6-1.1-46.2-10 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 10. (a) The district board shall send to the county auditor a certified copy of a resolution approving a deduction under this chapter. A property owner who desires to obtain a deduction under this chapter for an assessment date must file a certified deduction application, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is located. The property owner must file the deduction application with the county auditor before May 15 of the year that includes the assessment date and must provide a copy of the deduction application to the district board.

(b) A deduction application filed by the property owner with the county auditor must provide the county auditor and the district board with information showing the extent to which there has been compliance with the statement of benefits approved under section 6 of this chapter. This information must be included in the deduction application and must also be updated each year in which the deduction is applicable according to a schedule determined by the district board.

As added by P.L.238-2017, SEC.18.